The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks* KATHERINE A. GUNNY‚ University of Colorado 1. Introduction Earnings management can be classified into two categories: accruals management and real activities manipulation (RM). Accruals management involves within generally accepted accounting principles (GAAP) accounting choices that try to ‘‘obscure’’ or ‘‘mask’’ true economic performance (Dechow and Skinner
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Total Environmental Assessment for Pulp and Paper Industry in the Philippines Emil Adrian V. Fernandez M.S. Industrial Engineering Student Industrial Engineering Department‚ De La Salle University – Manila fernandeze@dlsu.edu.ph ABSTRACT Among current environmental issues‚ pollution is of major importance in terms of the impact on people’s health and their living and working conditions regardless of the origin or source of pollutants. The indiscriminate discharge of untreated wastewater‚ improper
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Southern Pulp and Paper Introduction In this work I am going to identify the Southern Pulp and Paper’s Toccoa mill problems and issues that are available to mill’s manager Curtis Shelton. Part 1 In considering the overall process on the pulp and bleached products industry it is always good to start with the main performance objectives and measures. One of the first important issues is the process design and layout. How the process architecture looks like and how well it is designed
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MIS for Manufacturing Industry The automation in manufacturing companies has significantly improved in all areas of processing‚ but at the same time it has also created a staggering amount of data. Though IT departments have taken advantage of hardware improvements to economically store the increased data‚ there never seems to be enough time or resources to meet the needs of factory managers who face the “fact gap” that exists between the data and the usable information required to make real business
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around us we see paper‚ it can take several forms‚ wether we are talking about writing paper‚ reading paper‚ store receipts‚ toilet paper‚ paper bags... the list runs very long actually. However‚ have we ever took a minute to ponder upon the source of paper? Where does it come from? What recources were used to come up with this product? Who was invloved in this process and what are their living conditions like? Manufacturing the paper The technical process of making paper compromises is heavily
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Introduction: The Television Industry has been running now for the last 49 years‚ it consists of 5 free-to-air television stations (ABC‚ Seven Network‚ Nine Network‚ Ten Network and SBS) and 3 pay-tv stations. Two of the five free-to-air networks are government funded (ABC and SBS). All free-to-air stations are based in every capital city in Australia. All free-to-air stations cover all of Australia‚ some rural areas have local television stations as well as nation wide stations. This report will
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Cereal: The Manufacturing Industry Everyday‚ more than eighty million Americans have some type of cereal for breakfast. Cereal is one of the most popular breakfast foods and some brand is found in almost every home in America (Topher). This vast industry stems from the late 1800s when John Harvey Kellogg and C. W. Post began cereal production in Battle Creek‚ Michigan (Topher). Today‚ numerous types and varieties of cereal line the grocery store shelves. However‚ only a few select companies
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impact upon 16 McGuigan ’s performance and attractiveness as an investment opportunity Limitations of the analysis & implications of these limitations for 17 - 18 any investment decision Appendix A: References 19 Background & Issues The Mcguigan interest in the Australian Wine Industry goes back four generations. Owner Patrick McGuigan the first of four generations to enter the wine industry was a dairy farmer by trade. Percy McGuigan ’s career was spent at Penfolds
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attached report analysing XXXX Gold Beer in the Australian beer industry titled ‘XXXX Gold in the Australian Beer Industry’‚ due on the 3 October 2012. The purpose of this report is to inform you of the company background‚ product attributes‚ promotional strategies including target market and marketing mix along with the pricing strategies for XXXX Gold Beer. Our investigations suggest that XXXX Beer has good market share in the current Australian beer market. However‚ as outlined in the report
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The Australian airline industry 2. The External Environment 2.1.1 Demographic Changes Momentarily‚ there is a growing‚ but also aging population in Australia. The Generation Y represents about 4.5 million of the 20 million people living in Australia. This group is reported to be setting and influencing spending pattern trends (Ben Wyld‚ 2005). . 2.1.2 Socio-Cultural Forces Socio-culturally speaking‚ we can see an ongoing trend for greater environmental concerns. Especially people
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